FIRST DIVISION
G.R. No. 214430, March 09, 2016
FELICITO M. MEJORADO, Petitioner, v. HON. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondent.
D E C I S I O N
PERLAS-BERNABE, J.:
Before the Court is a Petition for Mandamus with Prayer for Preliminary Prohibitory and Mandatory Injunction1 filed by petitioner Felicito M. Mejorado (petitioner) seeking to compel respondent Honorable Florencio B. Abad (respondent), in his capacity as Secretary of the Department of Budget and Management (DBM), after due proceedings, to issue the Notice of Cash Allocation (NCA) covering the informer's reward claimed by petitioner.
Section 3513. Reward to persons instrumental in the discovery and seizure of smuggled goods. - To encourage the public and law enforcement personnel to extend full cooperation and do their utmost in stamping out smuggling, a cash reward [equivalent] to twenty per centum of the fair market value of the smuggled and confiscated goods shall be given to the officers and men and informers who are instrumental in the discovery and seizure of such goods in accordance with the rules and regulations to be issued by the Secretary of Finance. (Emphasis and underscoring supplied)On the other hand, Section 282 of the NIRC, as amended, states:
Section 282. Informer's Reward to Persons Instrumental in the Discovery of Violations of the National Internal Revenue Code and in the Discovery and Seizure of Smuggled Goods. -In its 2005 Opinion, the DOJ opined that the provisions of the TCCP specifically cover tariff and customs duties, while the provisions of the NIRC govern all internal revenue taxes in general.12 The Office of the President (OP) concurred in this pronouncement.13
(A) For Violations of the National Internal Revenue Code. Any person, except an internal revenue official or employee, or other public official or employee, or his relative within the sixth degree of consanguinity, who voluntarily gives definite and sworn information, not yet in the possession of the Bureau of Internal Revenue, leading to the discovery of frauds upon the internal revenue laws or violations of any of the provisions thereof, thereby resulting in the recovery of revenues, surcharges and fees and/or the conviction of the guilty party and/or the imposition of any of the fine or penalty, shall be rewarded in a sum equivalent to ten percent (10%) of the revenues, surcharges or fees recovered and/or fine or penalty imposed and collected or One Million Pesos (P1,000,000) per case, whichever is lower. The same amount of reward shall also be given to an informer where the offender has offered to compromise the violation of law committed by him and his offer has been accepted by the Commissioner and collected from the offender: Provided, That should no revenue, surcharges or fees be actually recovered or collected, such person shall not be entitled to a reward: Provided, further, That the information mentioned herein shall not refer to a case already pending or previously investigated or examined by the Commissioner or any of his deputies, agents or examiners, or the Secretary of Finance or any of his deputies or agents: Provided, finally, That the reward provided herein shall be paid under rules and regulations issued by the Secretary of Finance, upon recommendation of the Commissioner.
(B) For Discovery and Seizure of Smuggled Goods. To encourage the public to extend full cooperation in eradicating smuggling, a cash reward equivalent to ten percent (10%) of the fair market value of the smuggled and confiscated goods or One Million Pesos (P1,000,000) per case, whichever is lower, shall be given to persons instrumental in the discovery and seizure of such smuggled goods.
x x x x (Emphases and underscoring supplied)
Mandamus is a command issuing from a court of law of competent jurisdiction, in the name of the state or the sovereign, directed to some inferior court, tribunal, or board, or to some corporation or person requiring the performance of a particular duty therein specified, which duty results from the official station of the party to whom the writ is directed or from operation of law. This definition recognizes the public character of the remedy, and clearly excludes the idea that it may be resorted to for the purpose of enforcing the performance of duties in which the public has no interest. The writ is a proper recourse for citizens who seek to enforce a public right and to compel the performance of a public duty, most especially when the public right involved is mandated by the Constitution. As the quoted provision instructs, mandamus will lie if the tribunal, corporation, board, officer, or person unlawfully neglects the performance of an act which the law enjoins as a duty resulting from an office, trust or station.In this case, petitioner's right to receive the amount of his second claim, i.e., P272,064,996.55 or twenty percent (20%) of the total deficiency taxes assessed and collected from URC, OILINK, UGT, and PAL, which was based on Section 3513 of the TCCP, is still in substantial dispute, as exhibited by the variance in opinions rendered by the DOJ as well as the BOC and the DOF regarding the applicable laws.
The writ of mandamus, however, will not issue to compel an official to do anything which is not his duty to do or which it is his duty not to do, or to give to the applicant anything to which he is not entitled by law. Nor will mandamus issue to enforce a right which is in substantial dispute or as to which a substantial doubt exists, although objection raising a mere technical question will be disregarded if the right is clear and the case is meritorious. As a rule, mandamus will not lie in the absence of any of the following grounds: [a] that the court, officer, board, or person against whom the action is taken unlawfully neglected the performance of an act which the law specifically enjoins as a duty resulting from office, trust, or station; or [b] that such court, officer, board, or person has unlawfully excluded petitioner/relator from the use and enjoyment of a right or office to which he is entitled. On the part of the relator, it is essential to the issuance of a writ of mandamus that he should have a clear legal right to the thing demanded and it must be the imperative duty of respondent to perform the act required.
x x x x
Moreover, an important principle followed in the issuance of the writ is that there should be no plain, speedy and adequate remedy in the ordinary course of law other than the remedy of mandamus being invoked. In other words, mandamus can be issued only in cases where the usual modes of procedure and forms of remedy are powerless to afford relief. Although classified as a legal remedy, mandamus is equitable in its nature and its issuance is generally controlled by equitable principles. Indeed, the grant of the writ of mandamus lies in the sound discretion of the court.39 (Emphases and underscoring supplied)
Endnotes:
1Rollo, pp. 3-69.
2 Sometimes referred to as "OILLINK"; see rollo, p. 9.
3 Id. at 9.
4 Id.
5 Id. at 10-11 and 137-138.
6 Id. at 70-71.
7 Id. at 72-75. Signed by Secretary Raul M. Gonzalez.
8 Entitled "AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES," approved on June 22, 1957.
9 Entitled "AN ACT AMENDING CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES," approved on June 18, 1966.
10 Entitled "AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES" (January 1, 1998).
11Rollo, pp. 11-12.
12 Id. at 74.
13 See id. at 76-78. See letter dated by August 3, 2005 signed by Executive Secretary Eduardo R. Ermita.
14 See 2nd Indorsement signed by members Gil S. Beltran, Ma. Teresa S. Habitan, Ma. Lourdes V. Dedal, and Eleazar C. Cesista and approved by Committee on Rewards Undersecretary and Chairman Gaudencio A. Mendoza, Jr.; id. at 79-81.
15 See Memorandum from the Executive Secretary signed by Executive Secretary Eduardo R. Ermita; id. at 82.
16 See 2nd Indorsement dated April 12, 2007; id at 81.
17 The amount of the second claim was increased from P272,064,996.55 to P272,074,992.91. See id. at 82.
18 Id. at 83. Signed by Commissioner Angelito A. Alvarez.
19 Id. at 84.
20 Id. at 85. Signed by Commissioner Rozzano Rufino B. Biazon.
21 See id. at 86-89-A.
22 Id. at 89-B-93. Signed by Secretary Leila M. De Lima.
23 Id. at 92.
24 Id. at 90.cralawred
25 Id. at 94-98. Signed by Secretary of Finance Cesar V. Purisima.
26 Id. at 96.cralawred
27 Id. at 99-102.
28 Id. at 101.
29 Id. at 102.
30 Id. at 103. Signed by DBM Undersecretary Luz M. Cantor.
31 Id.
32 Id. at 136-152.
33 See id. at 142-147.
34 See id. at 147-148.
35 See id. at 149-150.
36Angeles v. The Secretary of Justice, 628 Phil. 381, 396 (2010); citation omitted.
37 G.R. No. 181792, April 21, 2014, 722 SCRA 66.
38Rollo, pp. 42-45.
39Star Special Watchman and Detective Agency, Inc. v. Puerto Princesa City, supra note 37, at 80-82; citation omitted.